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Benchmarking Corporate Social Responsibility within Spanish Companies

Author

Listed:
  • María de-los-Ángeles Gil-Estallo
  • Fernando Giner-de-la- Fuente
  • Carles Gríful-Miquela

Abstract

In this paper, the authors focus on the influence of corporate social responsibility (CSR) upon business profitability. In order to be capable of working with homogeneous data, the authors’ starting point is to use the criteria defined by PricewaterhouseCoopers’ work on the subject, and published by the Spanish journal Actualidad Económica. In this work, an index was created which assigns between one and five points to the companies depending on the importance given by them to CSR. The CSR measurement published by the Observatorio de la RSE will also be considered. In order to measure companies’ profitability, this paper will take into account their return on equity (ROE) and return on assets (ROA) of 2005 and 2006. The authors’ purpose is to demonstrate that the relationship between CSR and business profitability is neutral. Copyright International Atlantic Economic Society 2009

Suggested Citation

  • María de-los-Ángeles Gil-Estallo & Fernando Giner-de-la- Fuente & Carles Gríful-Miquela, 2009. "Benchmarking Corporate Social Responsibility within Spanish Companies," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 15(2), pages 207-225, May.
    • Handle: RePEc:kap:iaecre:v:15:y:2009:i:2:p:207-225:10.1007/s11294-008-9190-7
    DOI: 10.1007/s11294-008-9190-7
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    Cited by:

    1. Sonia Benito-Hernandez & Cristina Lopez-Cozar Navarro & Gracia Rubio Martin, 2020. "CSR Policies on Community Relationships as Value Drivers of Spanish Firms," EconWorld Working Papers 20002, WERI-World Economic Research Institute, revised May 2020.

    More about this item

    Keywords

    Corporate Social Responsibility (CSR); Return on Equity (ROE); Return on Assets (ROA); M00;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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